5042202026-04-012026-06-305042202026-06-305042202026-04-012026-06-30in-capmkt:OtherExpenses1Member5042202026-04-012026-06-30in-capmkt:OtherExpenses2Member5042202026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15042202026-06-30Statement15042202026-04-012026-06-30Statement15042202026-06-30Statement25042202026-04-012026-06-30Statement25042202026-06-30Statement35042202026-04-012026-06-30Statement35042202026-06-30Statement45042202026-04-012026-06-30Statement45042202026-06-30Statement55042202026-04-012026-06-30Statement55042202026-06-30StatementDynamic1I1Statement15042202026-06-30StatementDynamic1I2Statement15042202026-06-30StatementDynamic1I3Statement15042202026-06-30StatementDynamic2I1Statement25042202026-06-30StatementDynamic2I2Statement25042202026-06-30StatementDynamic2I3Statement25042202026-06-30StatementDynamic2I4Statement25042202026-06-30StatementDynamic3I1Statement35042202026-06-30StatementDynamic3I2Statement35042202026-06-30StatementDynamic3I3Statement35042202026-06-30StatementDynamic3I4Statement35042202026-06-30StatementDynamic3I5Statement35042202026-06-30StatementDynamic4I1Statement45042202026-06-30StatementDynamic5I1Statement55042202026-06-30StatementDynamic5I2Statement55042202026-06-30StatementDynamic5I3Statement5iso4217:INRxbrli:pureiso4217:INRxbrli:shares504220WSINOTLISTEDINE100D01014W. S. Industries (India) LimitedMain BoardEquity2026-04-012027-03-312026-08-102026-08-04INRCroresQuarterlyFirst quarterSingle segmentNot Applicable2026-08-1016:30:002026-08-1017:16:00Not applicabletrue5falseNot Applicable2026-04-012026-06-30UnauditedStandalone4300000607000006500000016000000065000001580000033000002090000048100000169000001600000185000004400000-350000090000001760000000001760000040000018000000759000000100.220.2000.220.21. The above unaudited standalone results were reviewed by the Audit Committee on 10th August 2026, approved and taken on record by the Board at its meeting held on 10th August 2026, in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. <br /> 2.The Company adopted the unaudited standalone financial results for the Quarter ended 30th June 2026 which are prepared in accordance with the recognition and measurement principles laid down in Ind AS prescribed under Section 133 of the companies Act, 2013 read with Companies (Indian Accounting Standard)Rules, 2015 (as amended) and other accounting principles generally accepted in India and in compliance with Regulation 33 of Securities Exchange Board of India(Listing Obligation and Disclosure Regulation requirements, 2015) (as amended). <br /> 3.The company continues to prepare its Accounts and the Statement of unaudited financial results on a 'going concern' basis of accounting. <br /> 4.The company operates primarily in Infra segment and accordingly the company is not required to present segment information. <br /> 5.During the financial year 2022-23 long outstanding overseas creditors and debtors with credit balances pertaining to the discontinued Electro porcelain products division and continuing business of turnkey projects from erstwhile operations amounting to Rs.5.55 crores have been writtenback. <br /> 6.During the quarter ended under review, the Company completed the sale of land situated at Shettigere village, Bangalore for an aggregate consideration of Rs. 6.04 Crores. The resulting gain on sale amounting to Rs. 4.37 Crores has been recognised in the Statement of Profit and Loss under Other Income. <br /> 7.Exceptional Items for the quarter comprise a write-back of creditors no longer payable amounting to Rs.0.16 crore during the Quarter ended 30th June, 2026. <br /> 8.Figures have been regrouped/reclassified wherever necessary, to conform to this period's classifications. <br /> 9.During the FY 2025-26, the company has raised money through Preferential Issue (I & II) of Equity and Convertible share warrants, which is disclosed in the PDF format of results uploaded in Stock Exchange websites and on the Company website.Construction and other operating expenses900000Other Expenses20000000Remeasurement of Defined Benefits40000040000000400000Preferential Issues2025-07-17600000002026-06-30falsefalseT R SivaramanChief Financial OfficerChennai2026-08-10Preferential Issues2025-10-295625000002026-06-30trueM/s.India Ratings and Research Pvt. Ltdtruetrue2025-12-12The Original objects of the issue were approved by the shareholders at the 1st Extra-Ordinary General Meeting of FY 2025-26 held on 25th July 2025. Pursuant thereto, the Company allotted 2,25,00,000 convertible warrants at Rs. 100/- per warrant on 29th October 2025, against which 25% upfront consideration amounting to ₹56.25 crore was received. Subsequently, the shareholders, at the 2nd Extra-Ordinary General Meeting of FY 2025–26 held on 12th December 2025, approved a variation in the object-wise utilisation of the funds so raised.Preferential Issues2026-01-029943000002026-06-30trueM/s.India Ratings and Research Pvt. Ltdtruetrue2026-02-20The Original objects of the issue were approved by the shareholders at the 2nd Extra-Ordinary General Meeting of FY 2025-26 held on 12th December 2025. Pursuant thereto, the Company allotted 99,43,125 equity shares at Rs. 100/- per share on 02nd January 2026. Subsequently, the Shareholders, at the 3rd Extra-Ordinary General Meeting of FY 2025-26 held on 20th February, 2026 approved a variation in the object-wise utilisation of funds so raised.Preferential Issues2026-01-021250000002026-06-30trueM/s.India Ratings and Research Pvt. LtdfalsePreferential Issues2026-03-0437000002026-06-30falsefalseInvestment in real estate for setting up warehousing, logistics & industrial park projects, light engineering, electronic factories, new acquisitions, either by the Company or through its one or more subsidiary(ies)None472000000450000000An amount of Rs.5.70 Crores was utilised during the quarter ended 30.09.2025. The original timeline for utilization of funds, as approved by the shareholders at the Extra-Ordinary General Meeting held on 2nd May 2024, was upto 31st October 2025. Further, in terms of the SEBI (ICDR) Regulations, 2018, the Convertible Warrants were required to be converted into equity shares within a period of 18 months from the date of allotment, and accordingly, the last date for conversion being 4th March 2026. Prior to the expiry of the said conversion period, the company had proposed extension of the timeline for utilisation of the said funds up to 31st October 2027, and the approval of shareholders for the same was duly obtained at the 3rd Extra-Ordinary General Meeting of FY 2025-26 held on 20th February 2026.Deployment towards working capitalNone6300000060000000An amount of Rs.5.70 Crores was utilised during the quarter ended 30.09.2025. The original timeline for utilization of funds, as approved by the shareholders at the Extra-Ordinary General Meeting held on 2nd May 2024, was upto 31st October 2025. Further, in terms of the SEBI (ICDR) Regulations, 2018, the Convertible Warrants were required to be converted into equity shares within a period of 18 months from the date of allotment, and accordingly, the last date for conversion being 4th March 2026. Prior to the expiry of the said conversion period, the company had proposed extension of the timeline for utilisation of the said funds up to 31st October 2027, and the approval of shareholders for the same was duly obtained at the 3rd Extra-Ordinary General Meeting of FY 2025-26 held on 20th February 2026.General Corporate PurposesNone6500000060000000An amount of Rs.5.70 Crores was utilised during the quarter ended 30.09.2025. The original timeline for utilization of funds, as approved by the shareholders at the Extra-Ordinary General Meeting held on 2nd May 2024, was upto 31st October 2025. Further, in terms of the SEBI (ICDR) Regulations, 2018, the Convertible Warrants were required to be converted into equity shares within a period of 18 months from the date of allotment, and accordingly, the last date for conversion being 4th March 2026. Prior to the expiry of the said conversion period, the company had proposed extension of the timeline for utilisation of the said funds up to 31st October 2027, and the approval of shareholders for the same was duly obtained at the 3rd Extra-Ordinary General Meeting of FY 2025-26 held on 20th February 2026.Acquisition and Development of Land, including Associated Incidental Cost / Expenses. Acquisition and development of land, including Associated, incidental Costs 541100000400000000829000000The original objects of the issue were approved by the shareholders at the 1st Extra-Ordinary General Meeting of FY 2025–26 held on 25th July 2025. Pursuant thereto, the Company allotted 2,25,00,000 convertible warrants at Rs. 100/- per warrant on 29th October 2025, against which 25% upfront consideration amounting to Rs.56.25 crore was received. Subsequently, the shareholders, at the 2nd Extra-Ordinary General Meeting of FY 2025–26 held on 12th December 2025, approved a variation in the object-wise utilisation of the funds so raised. <br /> <br /> An amount of Rs.42.31 Crores was utilised during the previous quarters ended 31.12.2025 and 31.03.2026 as detailed below: <br /> (i) Rs.29.20 Crores towards Acquisition and development of land, including Associated, incidental Costs. <br /> (ii) Rs.2.44 Crores towards Working Capital Requirements <br /> (iii) Rs.6.85 Crores towards Repayment of Outstanding Security Deposits. <br /> (iv) Rs.3.82 Crores towards General Corporate Purposes. <br /> Working Capital Requirements.Working Capital Requirements62500000400000002000000The original objects of the issue were approved by the shareholders at the 1st Extra-Ordinary General Meeting of FY 2025–26 held on 25th July 2025. Pursuant thereto, the Company allotted 2,25,00,000 convertible warrants at Rs. 100/- per warrant on 29th October 2025, against which 25% upfront consideration amounting to Rs.56.25 crore was received. Subsequently, the shareholders, at the 2nd Extra-Ordinary General Meeting of FY 2025–26 held on 12th December 2025, approved a variation in the object-wise utilisation of the funds so raised. <br /> <br /> An amount of Rs.42.31 Crores was utilised during the previous quarters ended 31.12.2025 and 31.03.2026 as detailed below: <br /> (i) Rs.29.20 Crores towards Acquisition and development of land, including Associated, incidental Costs. <br /> (ii) Rs.2.44 Crores towards Working Capital Requirements <br /> (iii) Rs.6.85 Crores towards Repayment of Outstanding Security Deposits. <br /> (iv) Rs.3.82 Crores towards General Corporate Purposes.General Corporate PurposesGeneral Corporate Purposes375000003820000000The original objects of the issue were approved by the shareholders at the 1st Extra-Ordinary General Meeting of FY 2025–26 held on 25th July 2025. Pursuant thereto, the Company allotted 2,25,00,000 convertible warrants at Rs. 100/- per warrant on 29th October 2025, against which 25% upfront consideration amounting to Rs.56.25 crore was received. Subsequently, the shareholders, at the 2nd Extra-Ordinary General Meeting of FY 2025–26 held on 12th December 2025, approved a variation in the object-wise utilisation of the funds so raised. <br /> <br /> An amount of Rs.42.31 Crores was utilised during the previous quarters ended 31.12.2025 and 31.03.2026 as detailed below: <br /> (i) Rs.29.20 Crores towards Acquisition and development of land, including Associated, incidental Costs. <br /> (ii) Rs.2.44 Crores towards Working Capital Requirements <br /> (iii) Rs.6.85 Crores towards Repayment of Outstanding Security Deposits. <br /> (iv) Rs.3.82 Crores towards General Corporate Purposes.Redemption of Non-Convertible Debentures (NCDs), in part, exclusively for principle alone not intended to pay interest portion Repayment of outstanding Security Deposits464000008430000000The original objects of the issue were approved by the shareholders at the 1st Extra-Ordinary General Meeting of FY 2025–26 held on 25th July 2025. Pursuant thereto, the Company allotted 2,25,00,000 convertible warrants at Rs. 100/- per warrant on 29th October 2025, against which 25% upfront consideration amounting to Rs.56.25 crore was received. Subsequently, the shareholders, at the 2nd Extra-Ordinary General Meeting of FY 2025–26 held on 12th December 2025, approved a variation in the object-wise utilisation of the funds so raised. <br /> <br /> An amount of Rs.42.31 Crores was utilised during the previous quarters ended 31.12.2025 and 31.03.2026 as detailed below: <br /> (i) Rs.29.20 Crores towards Acquisition and development of land, including Associated, incidental Costs. <br /> (ii) Rs.2.44 Crores towards Working Capital Requirements <br /> (iii) Rs.6.85 Crores towards Repayment of Outstanding Security Deposits. <br /> (iv) Rs.3.82 Crores towards General Corporate Purposes.Acquisition and Development of land, including Associated Incidental costs/Expenses.Acquisition and Development of land, including Associated Incidental costs/Expenses.65000000060180000000The original objects of the issue were approved by the shareholders at the 2nd Extra-Ordinary General Meeting of FY 2025–26 held on 12th December 2025. Pursuant thereto, the Company allotted 99,43,125 equity shares at Rs. 100/- per share on 02nd January 2026. Subsequently, the shareholders, at the 3rd Extra-Ordinary General Meeting of FY 2025–26 held on 20th February 2026, approved a variation in the object-wise utilisation of the funds so raised. <br /> <br /> *An amount of Rs.26.22 Crores was utilised during the previous quarter ended 31.03.2026 as detailed below: <br /> (i) Rs.9.25 Crores towards Redemption of Preference Shares. <br /> (ii) Rs.9.00 Crores towards Redemption of Non-Convertible Debentures (NCDs), in part, exclusively for principle alone not intended to pay interest portion. <br /> (iii) Rs.1.83 Crores towards Working Capital Requirements <br /> (iv) Rs.6.14 Crores towards General Corporate Purposes. <br /> <br /> Redemption of Preference SharesRedemption of Preference Shares1275000009250000000The original objects of the issue were approved by the shareholders at the 2nd Extra-Ordinary General Meeting of FY 2025–26 held on 12th December 2025. Pursuant thereto, the Company allotted 99,43,125 equity shares at Rs. 100/- per share on 02nd January 2026. Subsequently, the shareholders, at the 3rd Extra-Ordinary General Meeting of FY 2025–26 held on 20th February 2026, approved a variation in the object-wise utilisation of the funds so raised. <br /> <br /> *An amount of Rs.26.22 Crores was utilised during the previous quarter ended 31.03.2026 as detailed below: <br /> (i) Rs.9.25 Crores towards Redemption of Preference Shares. <br /> (ii) Rs.9.00 Crores towards Redemption of Non-Convertible Debentures (NCDs), in part, exclusively for principle alone not intended to pay interest portion. <br /> (iii) Rs.1.83 Crores towards Working Capital Requirements <br /> (iv) Rs.6.14 Crores towards General Corporate Purposes. <br /> Redemption of Non-Convertible Debentures (NCDs), in part, exclusively for principle alone not intended to pay interest portionRedemption of Non-Convertible Debentures (NCDs), in part, exclusively for principle alone not intended to pay interest portion1855000009000000000The original objects of the issue were approved by the shareholders at the 2nd Extra-Ordinary General Meeting of FY 2025–26 held on 12th December 2025. Pursuant thereto, the Company allotted 99,43,125 equity shares at Rs. 100/- per share on 02nd January 2026. Subsequently, the shareholders, at the 3rd Extra-Ordinary General Meeting of FY 2025–26 held on 20th February 2026, approved a variation in the object-wise utilisation of the funds so raised. <br /> <br /> *An amount of Rs.26.22 Crores was utilised during the previous quarter ended 31.03.2026 as detailed below: <br /> (i) Rs.9.25 Crores towards Redemption of Preference Shares. <br /> (ii) Rs.9.00 Crores towards Redemption of Non-Convertible Debentures (NCDs), in part, exclusively for principle alone not intended to pay interest portion. <br /> (iii) Rs.1.83 Crores towards Working Capital Requirements <br /> (iv) Rs.6.14 Crores towards General Corporate Purposes. <br /> Working Capital RequirementsWorking Capital Requirements340000000110000000539000000The original objects of the issue were approved by the shareholders at the 2nd Extra-Ordinary General Meeting of FY 2025–26 held on 12th December 2025. Pursuant thereto, the Company allotted 99,43,125 equity shares at Rs. 100/- per share on 02nd January 2026. Subsequently, the shareholders, at the 3rd Extra-Ordinary General Meeting of FY 2025–26 held on 20th February 2026, approved a variation in the object-wise utilisation of the funds so raised. <br /> <br /> *An amount of Rs.26.22 Crores was utilised during the previous quarter ended 31.03.2026 as detailed below: <br /> (i) Rs.9.25 Crores towards Redemption of Preference Shares. <br /> (ii) Rs.9.00 Crores towards Redemption of Non-Convertible Debentures (NCDs), in part, exclusively for principle alone not intended to pay interest portion. <br /> (iii) Rs.1.83 Crores towards Working Capital Requirements <br /> (iv) Rs.6.14 Crores towards General Corporate Purposes. <br /> General Corporate PurposesGeneral Corporate Purposes14700000010000000046000000The original objects of the issue were approved by the shareholders at the 2nd Extra-Ordinary General Meeting of FY 2025–26 held on 12th December 2025. Pursuant thereto, the Company allotted 99,43,125 equity shares at Rs. 100/- per share on 02nd January 2026. Subsequently, the shareholders, at the 3rd Extra-Ordinary General Meeting of FY 2025–26 held on 20th February 2026, approved a variation in the object-wise utilisation of the funds so raised. <br /> <br /> *An amount of Rs.26.22 Crores was utilised during the previous quarter ended 31.03.2026 as detailed below: <br /> (i) Rs.9.25 Crores towards Redemption of Preference Shares. <br /> (ii) Rs.9.00 Crores towards Redemption of Non-Convertible Debentures (NCDs), in part, exclusively for principle alone not intended to pay interest portion. <br /> (iii) Rs.1.83 Crores towards Working Capital Requirements <br /> (iv) Rs.6.14 Crores towards General Corporate Purposes. <br /> Acquisition and Development of Land, including Associated Incidental Cost / Expenses. None125000000000Investment in real estate for setting up warehousing, logistics & industrial park projects, light engineering, electronic factories, new acquisitions, either by the Company or through its one or more subsidiary(ies)None2800000000The original timeline for utilization of funds, as approved by the shareholders at the Extra-Ordinary General Meeting held on 2nd May 2024, was upto 31st October 2025. Further, in terms of the SEBI (ICDR) Regulations, 2018, the Convertible Warrants were required to be converted into equity shares within a period of 18 months from the date of allotment, and accordingly, the last date for conversion being 4th March 2026. Prior to the expiry of the said conversion period, the company had proposed extension of the timeline for utilisation of the said funds up to 31st October 2027, and the approval of shareholders for the same was duly obtained at the 3rd Extra-Ordinary General Meeting of FY 2025-26 held on 20th February 2026. <br /> <br /> Note: The Company allotted 24,34,786 Convertible Warrants on 5th September, 2024, out of the same: <br /> • 5,35,120 warrants were converted into equity shares on 17th July, 2025; <br /> • 33,444 warrants were converted into equity shares on 4th March, 2026. <br /> • the balance 18,66,222 Convertible Warrants, were not exercised/converted within the stipulated period of 18 months. Hence stood lapsed and forfeited in accordance with the terms of issue and Regulation 169 of SEBI (ICDR) Regulations.Deployment towards working capitalNone300000000The original timeline for utilization of funds, as approved by the shareholders at the Extra-Ordinary General Meeting held on 2nd May 2024, was upto 31st October 2025. Further, in terms of the SEBI (ICDR) Regulations, 2018, the Convertible Warrants were required to be converted into equity shares within a period of 18 months from the date of allotment, and accordingly, the last date for conversion being 4th March 2026. Prior to the expiry of the said conversion period, the company had proposed extension of the timeline for utilisation of the said funds up to 31st October 2027, and the approval of shareholders for the same was duly obtained at the 3rd Extra-Ordinary General Meeting of FY 2025-26 held on 20th February 2026. <br /> <br /> Note: The Company allotted 24,34,786 Convertible Warrants on 5th September, 2024, out of the same: <br /> • 5,35,120 warrants were converted into equity shares on 17th July, 2025; <br /> • 33,444 warrants were converted into equity shares on 4th March, 2026. <br /> • the balance 18,66,222 Convertible Warrants, were not exercised/converted within the stipulated period of 18 months. Hence stood lapsed and forfeited in accordance with the terms of issue and Regulation 169 of SEBI (ICDR) Regulations.General Corporate PurposesNone600000000The original timeline for utilization of funds, as approved by the shareholders at the Extra-Ordinary General Meeting held on 2nd May 2024, was upto 31st October 2025. Further, in terms of the SEBI (ICDR) Regulations, 2018, the Convertible Warrants were required to be converted into equity shares within a period of 18 months from the date of allotment, and accordingly, the last date for conversion being 4th March 2026. Prior to the expiry of the said conversion period, the company had proposed extension of the timeline for utilisation of the said funds up to 31st October 2027, and the approval of shareholders for the same was duly obtained at the 3rd Extra-Ordinary General Meeting of FY 2025-26 held on 20th February 2026. <br /> <br /> Note: The Company allotted 24,34,786 Convertible Warrants on 5th September, 2024, out of the same: <br /> • 5,35,120 warrants were converted into equity shares on 17th July, 2025; <br /> • 33,444 warrants were converted into equity shares on 4th March, 2026. <br /> • the balance 18,66,222 Convertible Warrants, were not exercised/converted within the stipulated period of 18 months. Hence stood lapsed and forfeited in accordance with the terms of issue and Regulation 169 of SEBI (ICDR) Regulations.